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2020 (9) TMI 963 - AT - Income TaxAddition u/s 68 - CIT-A deleted the addition - whether according to Section 250(6) CIT(A) is required to mention point for determination and reasons for decision in the appellate order while deciding the appeal? - HELD THAT:- D.R, rightly contended that since the CIT(A) has not recorded any finding of fact for assessment year under appeal i.e., A.Y. 2013-2014, therefore, the matter requires reconsideration at the level of the Ld. CIT(A). In view of the above discussion and without deciding the issue on merits, we set aside the Order of the Ld. CIT(A) and restore the matter in issue to his file with a direction to re-decide the appeal of assessee in accordance with Law by giving reasons for decision in appellate order based on the evidences on record in the light of finding of fact recorded by the A.O, by giving reasonable, sufficient opportunity of being heard to the assessee and the A.O - Appeal of Revenue allowed for statistical purposes.
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